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PeerBasis
Compensation Comparability Determination

Gavilan College Educational Foundation

Executive Director / CEO

EIN 770376063
CA · NTEE T20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kim Benjamin, Executive Director / CEO ($22,661) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,990 total compensation of comparable organizations → $334,600 $22,661
$16,90310th
$31,39325th
$69,877Median
$93,06675th
$118,17690th
$22,661This org · 22nd
p10$16,903
p25$31,393
p50$69,877
p75$93,066
p90$118,176
$22,661

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Esba IncGA $367,469$54,666 990
Nathan Family Supporting FoundationLA $363,146$16,523 990
The Maurice C La Grua CenterCT $360,619$87,294 990
Wesley Towers FoundationKS $379,472$19,799 990
Robert B Spencer FoundationNM $351,996$39,339 990
The United Methodist RetirementNC $350,999$34,470 990
College Ministries Of VirginiaVA $350,231$61,596 990
Arkansas Methodist Medical CenterAR $350,052$24,375 990
The Wanderer Family FoundationNY $350,000$74,860 990
Hope Springs WaterTX $383,507$69,506 990
Emmanuel's Hammer IncSC $390,510$86,987 990
Companions In Courage FoundationNY $391,304$111,779 990
Fellows Of The Rsa In The United StatesPA $340,981$170,077 990
The Home Builders Charitable FoundationMO $395,137$22,583 990
The Tom Ridge Environmental CenterPA $336,137$83,229 990
Truong Buu Diep FoundationCA $398,318$88,654 990
Ohio Credit Union FoundationOH $398,325$100,483 990
Hemophilia Foundation Of Md IncMD $398,532$96,613 990
Holt Brothers Foundation IncNC $327,562$96,027 990
The Travelers FoundationCA $324,293$18,532 990
Equity In The Arts FundOH $322,812$57,543 990
Xavier Foundation IncAZ $322,787$139,465 990
City County Athletic Complex IncIN $321,405$66,010 990
Friends Of Gisaid IncCA $320,370$334,600 990
Gasol FoundationCA $416,362$87,033 990

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to CA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default22nd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted53rd

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Kim Benjamin) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 64 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,661 is reasonable (approximately the 22nd percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.